ACSONE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ACSONE
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €640,999+€383,348
Equity
€4.7m
2024 · €3.7m+€1.0m
Cash
€1.8m
2024 · €938,448+€899,441
Balance sheet total
€7.5m
2024 · €6.2m+€1.3m
Largest movements
Assets
- Cash +€899,441
up €899,441 (+95.8%), from €938,448 to €1.8m
mainly Net result for the year (+€1.0m) and Trade debts (+€301,637)
- Receivables within one year +€365,457
up €365,457 (+9.9%), from €3.7m to €4.1m
of which Trade receivables: +€337,331
Equity and liabilities
- Profit (loss) carried forward +€1.0m
up €1.0m (+33.2%), from €3.1m to €4.1m
- Trade debts +€301,637
up €301,637 (+55.6%), from €542,328 to €843,964
- Tax, wage and social debts +€149,718
up €149,718 (+13.5%), from €1.1m to €1.3m
of which Remuneration and social security: +€180,308
- Accrued charges and deferred income -€117,615
down €117,615 (-14.5%), from €811,672 to €694,057
Income statement
- Gross operating margin +€688,497
up €688,497 (+14.4%), from €4.8m to €5.5m
- Staff costs +€367,287
up €367,287 (+9.7%), from €3.8m to €4.2m
- Write-downs -€56,786
down €56,786 (-100.0%), from €56,786 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€640,999
Gross operating margin
+€688,497
Staff costs
-€367,287
Depreciation
+€2,346
Write-downs
+€56,786
Other operating charges
+€10,266
Other operating items
-€105
Financial income
-€54,696
Financial charges
+€2,156
Taxes
+€45,384
Result 2025
€1.0m
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€932,776
Investment
-€29,435
Financing
-€3,900
Cash 2024
€938,448
From operations (derived)
+€932,776
Net result for the year
+€1.0m
Depreciation
+€53,159
Receivables after one year
-€42,889
Receivables within one year
-€365,457
Deferred charges and accrued income
-€34,262
Trade debts
+€301,637
Tax, wage and social debts
+€149,718
Advances received
-€34,132
Other debts
-€1,729
Accrued charges and deferred income
-€117,615
Investment (derived)
-€29,435
Investment in fixed assets (net)
-€29,435
Financing
-€3,900
Contributions, distributions and other
-€3,900
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,226,488 | €7,544,813 | +€1.3m | +21.2% |
| Fixed assets | 21/28 | €179,678 | €155,954 | -€23,724 | -13.2% |
| Intangible fixed assets | 21 | €23,603 | €10,040 | -€13,563 | -57.5% |
| Tangible fixed assets | 22/27 | €146,957 | €130,868 | -€16,089 | -10.9% |
| Furniture and vehicles | 24 | €35,420 | €40,757 | +€5,337 | +15.1% |
| Other tangible fixed assets | 26 | €111,537 | €90,111 | -€21,426 | -19.2% |
| Financial fixed assets | 28 | €9,118 | €15,046 | +€5,928 | +65.0% |
| Current assets | 29/58 | €6,046,810 | €7,388,859 | +€1.3m | +22.2% |
| Amounts receivable after more than one year | 29 | €1,331,945 | €1,374,834 | +€42,889 | +3.2% |
| Trade receivables | 290 | €1,331,945 | - | -€1.3m | |
| Other amounts receivable | 291 | - | €1,374,834 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €3,698,790 | €4,064,247 | +€365,457 | +9.9% |
| Trade receivables | 40 | €2,125,391 | €2,462,722 | +€337,331 | +15.9% |
| Other amounts receivable | 41 | €1,573,399 | €1,601,525 | +€28,126 | +1.8% |
| Cash at bank and in hand | 54/58 | €938,448 | €1,837,889 | +€899,441 | +95.8% |
| Deferred charges and accrued income | 490/1 | €77,627 | €111,889 | +€34,262 | +44.1% |
| Total equity and liabilities | 10/49 | €6,226,488 | €7,544,813 | +€1.3m | +21.2% |
| Equity | 10/15 | €3,686,479 | €4,706,926 | +€1.0m | +27.7% |
| Contributions | 10/11 | €303,875 | €303,875 | = | 0.0% |
| Capital | 10 | €303,875 | €303,875 | = | 0.0% |
| Issued capital | 100 | €303,875 | €303,875 | = | 0.0% |
| Reserves | 13 | €312,065 | €312,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €98,413 | €98,413 | = | 0.0% |
| Legal reserve | 130 | €30,388 | €98,413 | +€68,025 | +223.9% |
| Other | 1319 | €68,025 | €0 | -€68,025 | -100.0% |
| Distributable reserves | 133 | €213,653 | €213,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,070,539 | €4,090,985 | +€1.0m | +33.2% |
| Amounts payable | 17/49 | €2,540,009 | €2,837,887 | +€297,878 | +11.7% |
| Amounts payable within one year | 42/48 | €1,728,337 | €2,143,830 | +€415,493 | +24.0% |
| Trade debts | 44 | €542,328 | €843,964 | +€301,637 | +55.6% |
| Suppliers | 440/4 | €542,328 | €843,964 | +€301,637 | +55.6% |
| Advances received on contracts in progress | 46 | €75,991 | €41,859 | -€34,132 | -44.9% |
| Taxes, remuneration and social security | 45 | €1,108,289 | €1,258,007 | +€149,718 | +13.5% |
| Taxes | 450/3 | €406,016 | €375,426 | -€30,590 | -7.5% |
| Remuneration and social security | 454/9 | €702,273 | €882,581 | +€180,308 | +25.7% |
| Other amounts payable | 47/48 | €1,729 | €0 | -€1,729 | -100.0% |
| Accrued charges and deferred income | 492/3 | €811,672 | €694,057 | -€117,615 | -14.5% |
| Remuneration, social security and pensions | 62 | €3,799,743 | €4,167,030 | +€367,287 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,505 | €53,159 | -€2,346 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €56,786 | €0 | -€56,786 | -100.0% |
| Other operating charges | 640/8 | €15,552 | €5,286 | -€10,266 | -66.0% |
| Non-recurring operating charges | 66A | €0 | €105 | +€105 | +27513.2% |
| Gross operating margin | 9900 | €4,791,474 | €5,479,972 | +€688,497 | +14.4% |
| Operating profit (loss) | 9901 | €863,888 | €1,254,392 | +€390,503 | +45.2% |
| Financial income | 75/76B | €97,789 | €43,094 | -€54,696 | -55.9% |
| Recurring financial income | 75 | €97,789 | €43,094 | -€54,696 | -55.9% |
| Financial charges | 65/66B | €53,508 | €51,352 | -€2,156 | -4.0% |
| Recurring financial charges | 65 | €53,508 | €51,352 | -€2,156 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €908,169 | €1,246,133 | +€337,964 | +37.2% |
| Income taxes | 67/77 | €267,170 | €221,787 | -€45,384 | -17.0% |
| Profit (loss) for the period | 9904 | €640,999 | €1,024,347 | +€383,348 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €640,999 | €1,024,347 | +€383,348 | +59.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.